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Reflections on the progress in accounting for people and some observations on the prospects for a more successful future

Reflections on the progress in accounting for people and some observations on the prospects for a... The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now be beneficially shaped.Design/methodology/approachThe paper provides an authoritative review of the progress of the accounting for people project to date.FindingsThe continuing exploration of how it might be possible to take people into account is identified to be entering a new and exciting phase.Research limitations/implicationsThe authors readily acknowledge that what the paper provides is an account of the evolution of the accounting for people field, which they argue is currently extending into a new and important phase relating to employee health and wellbeing.Originality/valueThe paper’s principal contribution lies in bringing together three authors who have made significant contributions to the topic of accounting for people over the past 50 years. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Reflections on the progress in accounting for people and some observations on the prospects for a more successful future

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-02-2019-3904
Publisher site
See Article on Publisher Site

Abstract

The paper celebrates the fiftieth anniversary of the publication of Flamholtz’s seminal paper on the Human Resource Accounting approach to taking people into account, providing a critical review of its progress since that time and offering some thoughts on how the project might now be beneficially shaped.Design/methodology/approachThe paper provides an authoritative review of the progress of the accounting for people project to date.FindingsThe continuing exploration of how it might be possible to take people into account is identified to be entering a new and exciting phase.Research limitations/implicationsThe authors readily acknowledge that what the paper provides is an account of the evolution of the accounting for people field, which they argue is currently extending into a new and important phase relating to employee health and wellbeing.Originality/valueThe paper’s principal contribution lies in bringing together three authors who have made significant contributions to the topic of accounting for people over the past 50 years.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Nov 4, 2020

Keywords: Accounting for people; Employee health and wellbeing; Human capital accounting; Human resource accounting; Human resource costing and accounting

References